FINANCIAL SECURITY OF ENTERPRISES OF UKRAINE IN WAR CONDITIONS: THREATS AND WAYS OF STRENGTHENING

Abstract

Under current conditions, the activities of domestic enterprises continue to unfold amidst economic turbulence, which imposes stringent requirements on their financial stability systems. The article is devoted to a comprehensive study of the mechanisms for forming and strengthening an enterprise's financial security as a fundamental factor in ensuring its functioning. The relevance of the chosen topic is driven by the need to transform traditional financial management approaches into flexible adaptive systems capable of preventively neutralizing the impact of threats.

The aim of the article is to provide a theoretical substantiation and develop practical recommendations for building an integrated financial security system for an enterprise, capable of ensuring its autonomy, stability, and competitiveness in conditions of market instability.

Research methodology. To achieve this goal, a set of scientific methods was employed: comparative analysis (to clarify the definitions of "financial security," "risk," and "threat"); the method of systemic generalization (to formulate the structure of financial security parameters); the graphical method (to visualize the diagnostic stages); and the logical-analytical method (to formulate strategic measures for strengthening the financial state).

Main results. The study proves that the financial security of an enterprise is a multi-level category that correlates with the volume of resource potential and the intensity of production processes. The author conducted a critical review of scientific approaches, which allowed for the synthesis of a refined interpretation of financial security as a set of guarantees for stable development ensured through risk identification and the mobilization of internal reserves. Particular attention is paid to the differentiation of destabilizing factors into external and internal ones.

In the course of the study, a complex of practical measures to increase the level of an enterprise's financial protection was formed. Priority areas identified include maintaining high liquidity, minimizing costs, implementing innovative information technologies, and modernizing the technical base. It is proved that ensuring technological sovereignty and the legal protection of commercial interests are critical conditions for maintaining financial autonomy. The proposed strategies for strengthening the financial state create conditions for increasing the enterprise's investment attractiveness in the long term. Further research should be directed towards the implementation of artificial intelligence in financial risk forecasting processes.